This
matter came before the Utah State Tax Commission after a request to the XXXXX
County to waive the penalty and interest associated with the XXXXX.The Petitioner argued that he acquired the
subject well in late XXXXX and did not receive any notice of the taxes until
XXXXX.The Petitioner paid the tax due
and requested a waiver of the penalty.On XXXXX, the XXXXX County Board of Commissioners refused to waive any
penalty or interest by stating "this office has no authority to waive the
penalty or the interest."

DECISION AND ORDER

This
matter comes before the Tax Commission without a request for hearing.Therefore this matter is decided on the
record.The only statutory authority
available to the Petitioner for a request of waiver of penalty and interest on
a property tax matter is Utah Code Ann. §59-2-1357 (recodified Section
59-2-1347).This provision allows the
county board of commissioners as the county governing board to waive, reduce,
or abate taxes.Presumably this
includes penalty and interest.Certain
requirements must be met in order to apply for such a waiver, reduction or
abatement.It appears from the record
those requirements have not been met.The reference to "this office" not having authority does not
refer to which office whether its the county or whether its the county auditor,
county treasurer, county assessor or the county board of equalization or the
county commissioners.

The
Tax Commission, in reviewing the file, is unclear as to the manner in which
this matter is appealed before the Tax Commission.In addition, the Tax Commission will not impose its discretionary
decision making authority in the place of the county where the county is more
in tune with the situation and better able to make a determination whether to
waive, reduce or abate the penalty and interest.Therefore, the Tax Commission denies this request.